DR Congo VAT / GST

Value-added tax (TVA)

The DRC operates a value-added tax (Taxe sur la Valeur Ajoutée, TVA) at a standard 16% rate, administered by the DGI. This is an unverified 2025 draft pending accountant review.

• Standard VAT rate — 16 percent (Ordonnance-loi n° 10/001 instituant la TVA)
• Reduced rate — 1 percent (on certain essential goods (e.g. specified food items and agricultural inputs) (approx — confirm scope)) (Ordonnance-loi n° 10/001 instituant la TVA)
• Zero rate — 0 percent (on exports of goods and services (approx — confirm)) (Ordonnance-loi n° 10/001 instituant la TVA)
• VAT registration threshold — 80,000,000 CDF (Annual turnover exceeding CDF 80,000,000) (Ordonnance-loi n° 10/001 instituant la TVA)
• Filing frequency — Monthly (Ordonnance-loi n° 10/001 instituant la TVA)
• VAT return and payment deadline — By the 15th day of the month following the taxable period (Ordonnance-loi n° 10/001 instituant la TVA)
• Reverse charge on imported services — VAT on services supplied by non-established providers is accounted for by the DRC recipient under a reverse-charge mechanism (approx — confirm) (Ordonnance-loi n° 10/001 instituant la TVA)
• Voluntary registration — Businesses below the threshold (e.g. regular importers/exporters) may register voluntarily (Ordonnance-loi n° 10/001 instituant la TVA)
• E-invoicing / e-filing — DGI is rolling out electronic invoicing and e-filing for VAT-registered companies under the 2025 modernization plan (approx — confirm) (DGI 2025 Tax Modernization Plan)